What does income from fiduciary activities — out-of-scope mean?

This metric captures revenue generated from fiduciary activities that falls outside the primary operational scope or specific segment reporting boundaries of the core business. It serves to isolate non-core or peripheral fiduciary income streams to ensure accurate performance attribution for the primary business units. Analyzing this data allows investors to distinguish between core operational growth and income derived from ancillary or legacy fiduciary arrangements.

Central Pacific Financial (CPF) Income from fiduciary activities — Out-of-Scope

Screener

Other product segments

Income from bank-owned life insurance

$3M+32.7%

Other service charges and fees

$570K-11.8%

Other

$389K-8.9%

Mortgage banking income

$367K-32.9%

Service charges on deposit accounts

$0—

Similar metrics at other companies

NJRNJNG — Revenues out of scope

$66.34M-39.2%

NJRCEV — Revenues out of scope

$1.05M+683%

NJRES — Revenues out of scope

$230.66M-1.6%

NJRHSO — Revenues out of scope

$0—

NJRS&T — Revenues out of scope

$0—

CBREDevelopment services — Total Out of Scope of Topic 606 Revenue

$0—

Other financials

Income statement

See full

Revenue$77.5M+6.4%

Net income$20.8M+14.0%

EPS (diluted)$0.80+19.4%

Balance sheet

See full

Total debt$100.6M-38.4%

Total equity$596.3M+4.8%

Total assets$7.5B+1.8%

Cash flow

See full

Operating cash flow$42.9M+22.3%

CapEx$1.9M-3.8%

Free cash flow$41.0M+23.9%

Valuation

See full

Market cap$1B+38.0%

P/E12.1×+0.1×

P/S3.3×+0.6×

Profitability

See full

Net margin27.5%+4.8pp

FCF margin32.5%-2.4pp

Returns & leverage

See full

Return on equity14.2%+3.1pp

Debt / equity0.2×-0.1×

Where this comes from

Reported directly by Central Pacific Financial in its filing.

Tagged under the XBRL concept us-gaap:RevenueNotFromContractWithCustomer.

The source filing: Central Pacific Financial’s 10-Q, filed August 6, 2026.

Filed: Aug 6, 2026, 3:18 PM EDT
Fiscal quarter: Q2 FY2026
Calendar quarter: Q2 2026
Accession: 0000701347-26-000068

(dollars in thousands)	Three Months Ended June 30, 2026 / In-Scope	Three Months Ended June 30, 2026 / Out-of-Scope	Three Months Ended June 30, 2026 / Total	Three Months Ended June 30, 2025 / In-Scope	Three Months Ended June 30, 2025 / Out-of-Scope	Three Months Ended June 30, 2025 / Total
Other operating income:
Mortgage banking income	$326	$367	$693	$197	$547	$744
Service charges on deposit accounts	2,250	—	2,250	2,124	—	2,124
Other service charges and fees	5,760	570	6,330	5,311	646	5,957
Income from fiduciary activities	1,580	—	1,580	1,501	—	1,501
Income from bank-owned life insurance	—	2,999	2,999	—	2,260	2,260
Other	379	389	768	—	427	427
Total other operating income	$10,295	$4,325	$14,620	$9,133	$3,880	$13,013

Item 1. Financial Statements (Unaudited)

FAQ

What is Central Pacific Financial's income from fiduciary activities — out-of-scope?: Central Pacific Financial (CPF) reported income from fiduciary activities — out-of-scope of $0 in Q2 2026.
What does income from fiduciary activities — out-of-scope mean?: This metric captures revenue generated from fiduciary activities that falls outside the primary operational scope or specific segment reporting boundaries of the core business. It serves to isolate non-core or peripheral fiduciary income streams to ensure accurate performance attribution for the primary business units. Analyzing this data allows investors to distinguish between core operational growth and income derived from ancillary or legacy fiduciary arrangements.